MOHARI DEVI TAPARIA KANYA MAHAVIDYALAY TRUST , MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI , MUMBAI

ITA 419/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2010 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-05-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 29-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHIVRATAN JEETMAL
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 419/MUM/2024 (Assessment Year : 2023–24) Mohari Devi Taparia Kanya Mahavidyalay Trust 612, Raheja Chambers, Free Press Journal Road, Nariman Point, Mumbai 400021 Vs. CIT (Exemptions), 601, 6 th Floor, Cumballa Hill MTNL TE Building, Pedder Road, Dr Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai 400026 PAN/GIR No. AAFTM1620B (Appellant) .. (Respondent) Assessee by Shri Shivratan Jeetmal Taparia Revenue by Smt. Sanyogita Nagpal (CIT DR) Date of Hearing 30/05/2024 Date of Pronouncement 30/05/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been filed against the order dated 05.12.2023 passed by learned CIT(Exemption)/Mumbai National Faceless Appeal Centre(NFAC) u/s. 80G(5) of the Income–tax Act, 1961 [hereinafter referred as “Act”] for the relevant Assessment year [A.Y.] 2023–24, wherein learned ITA no. 419/MUM/2024 Mohari Devi Taparia Kanya Mahavidyalay Trust 2 CIT(Exemption) rejected appellant assessee’s application u/s. 80G(5) of the Act in form 10AB on the ground of selecting wrong section code (13-clause (ii) instead of 14-clause (iii)). 2. The appellant/assessee has filed this appeal on the following grounds: “1. The learned Commissioner of Income Tax (Exemptions) erred in rejecting your appellant's application for approval u/s 80G of the Income Tax Act, 1961 on the ground that it is non-maintainable. 2. The learned Commissioner of Income Tax (Exemptions) was not justified in rejecting the application for approval u/s 80G without affording an opportunity of being heard. 3. The learned Commissioner of Income Tax (Exemptions) ought to have decided the matter of approval u/s 80G on merits of the case after providing an opportunity to the appellant trust to rectify the mistake of quoting incorrect section code in Form 10AB.” 3. In response to the notice issued by the tribunal, learned DR appeared and participated in the proceedings. 4. The case is listed for hearing. Assessee/trustee Shri Shivratan Jeetmal Taparia has moved an application with a prayer to permit the applicant to withdraw the appeal filed against the rejection order u/s. 80G(5) passed by the Commissioner Of Income Tax(Exemption) stating that CBDT has issued Circular No. 7/2024 dated 25.04.2024,extending the due date for filing form 10A/10AB under the Act. 5. Learned DR has no objection against the withdrawal application. ITA no. 419/MUM/2024 Mohari Devi Taparia Kanya Mahavidyalay Trust 3 6. In view of the prayer of withdrawal of appeal made by appellant/assessee/trustee, we permit the appellant assessee to withdraw the appeal. 7. In the result this appeal stands dismissed as withdrawn. Order pronounced on 30.05.2024. Sd/- (PRASHANT MAHARISHI) Sd/- (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 30/05/2024 Anandi Nambi, Steno Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//